UPDATE (VIA NEO Law group) (1/29/13): It turns out that Rev. Proc. 2014-4 was not accurate on this point. The IRS has clarified informally to the ABA Exempt Organizations Committee Chair Rob Wexler that it is still provides for expedited processing of exemption applications "where a request is made in writing and contains a compelling reason ...." See Update — Expedited Handling for Determination Letters Still Available from Adler & Colvin.